Unless otherwise provided, it shall be the duty of the
treasurer of the municipality or other individual who may be
designated by general law, by charter provisions or by the
governing body, to collect and promptly pay into the municipal
treasury all taxes, fines, special assessments or other moneys due
the municipality. All such taxes, fines, special assessments
(except assessments for permanent or semipermanent public
improvements) and other moneys due the municipality are hereby
declared to be debts owing to the municipality, for which the
debtor shall be personally liable, and the treasurer, or other
individual so designated, may enforce this liability by appropriate
civil action in any court of competent jurisdiction, and is hereby
vested with the same rights to distrain for the same as is vested
in the sheriff for the collection of taxes. Such treasurer or
other individual shall give a bond, conditioned according to law,
in such penalty and with such security as the governing body may
require: Provided, That nothing in this article shall prohibit the
payment of taxes, fines, special assessments or other moneys due
the municipality by credit or check card. The municipality or
municipal court may set a fee to be added to each transaction equal
to the charge paid by the municipality for the use of the credit or
check card by the debtor: Provided, That the municipality is
required to obtain three bids and use the lowest qualified bid
received. Provided, however, That if a municipality has obtained
credit card services, the municipal court may be added to that service without receiving bids for that service. The municipality
or municipal court shall disclose the amount of the fee to the
debtor prior to the transaction and no other fees for the use of a
credit or check card may be imposed upon the debtor. Acceptance of
a credit or check card as a form of payment shall be in accordance
with the rules and requirements set forth by the credit or check
card provider. Allowing for the collection of these funds by
credit or check card shall be at the discretion of the municipality
or municipal court.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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